SFS 2016:274 Lag om ändring i inkomstskattelagen (1999:1229)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:GJGHJJ+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:GJGHJK+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:GJGHJK+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:GJGHJJ+TimesNewRomanPS;color:#000000;} .ft14{font-size:15px;font-family:GJGHJK+TimesNewRomanPS;color:#000000;} .ft15{font-size:14px;font-family:GJGHJK+TimesNewRomanPS;color:#000000;} .ft16{font-size:7px;font-family:GJGHJJ+TimesNewRomanPS;color:#000000;} .ft17{font-size:12px;font-family:GJGHJJ+TimesNewRomanPS;color:#000000;} .ft18{font-size:19px;line-height:19px;font-family:GJGHJK+TimesNewRomanPS;color:#000000;} .ft19{font-size:14px;line-height:17px;font-family:GJGHJJ+TimesNewRomanPS;color:#000000;} .ft110{font-size:12px;line-height:15px;font-family:GJGHJJ+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:14px;font-family:GJGHJJ+TimesNewRomanPS;color:#000000;} .ft21{font-size:15px;font-family:GJGHJK+TimesNewRomanPS;color:#000000;} .ft22{font-size:8px;font-family:GJGHJJ+TimesNewRomanPS;color:#000000;} .ft23{font-size:14px;line-height:17px;font-family:GJGHJJ+TimesNewRomanPS;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:646px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:80px;left:77px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:192px;left:77px;white-space:nowrap" class="ft18"><b>Lag<br/>om �ndring i inkomstskattelagen (1999:1229);</b></p> <p style="position:absolute;top:248px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 17 mars 2016.</p> <p style="position:absolute;top:283px;left:91px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:281px;left:230px;white-space:nowrap" class="ft13">1 f�reskrivs att 8 kap. 7 � och 9 kap. 8 � inkomst-</p> <p style="position:absolute;top:300px;left:77px;white-space:nowrap" class="ft10">skattelagen (1999:1229)</p> <p style="position:absolute;top:299px;left:215px;white-space:nowrap" class="ft13">2 ska ha f�ljande lydelse.</p> <p style="position:absolute;top:344px;left:77px;white-space:nowrap" class="ft14"><b>8 kap.</b></p> <p style="position:absolute;top:370px;left:77px;white-space:nowrap" class="ft15"><b>7 �</b></p> <p style="position:absolute;top:368px;left:94px;white-space:nowrap" class="ft13">3</p> <p style="position:absolute;top:370px;left:113px;white-space:nowrap" class="ft10">R�ntor p� �terbetald skatt, tull eller avgift enligt f�ljande best�mmelser</p> <p style="position:absolute;top:387px;left:77px;white-space:nowrap" class="ft10">�r skattefria:</p> <p style="position:absolute;top:405px;left:91px;white-space:nowrap" class="ft10"> 40 och 42 �� lagen (1984:404) om st�mpelskatt vid inskrivningsmyndig-</p> <p style="position:absolute;top:422px;left:77px;white-space:nowrap" class="ft10">heter,</p> <p style="position:absolute;top:440px;left:91px;white-space:nowrap" class="ft19"> 2 kap. 14 � tullagen (2016:253), och<br/> 65 kap. 2 �, 4 � tredje stycket samt 16, 17 och 20 �� skattef�rfarande-</p> <p style="position:absolute;top:474px;left:77px;white-space:nowrap" class="ft10">lagen (2011:1244).</p> <p style="position:absolute;top:518px;left:77px;white-space:nowrap" class="ft14"><b>9 kap.</b></p> <p style="position:absolute;top:544px;left:77px;white-space:nowrap" class="ft15"><b>8 �</b></p> <p style="position:absolute;top:542px;left:94px;white-space:nowrap" class="ft13">4</p> <p style="position:absolute;top:544px;left:113px;white-space:nowrap" class="ft10">R�ntor p� skatt, tull eller avgift enligt f�ljande best�mmelser f�r inte</p> <p style="position:absolute;top:561px;left:77px;white-space:nowrap" class="ft10">dras av:</p> <p style="position:absolute;top:579px;left:91px;white-space:nowrap" class="ft10"> 5 kap. 8 � v�gtrafikskattelagen (2006:227) eller 8 � lagen (2006:228)</p> <p style="position:absolute;top:596px;left:77px;white-space:nowrap" class="ft10">med s�rskilda best�mmelser om fordonsskatt,</p> <p style="position:absolute;top:614px;left:91px;white-space:nowrap" class="ft19"> 2 kap. 811 �� tullagen (2016:253), och<br/> 65 kap. 2 �, 4 � f�rsta stycket, 513 och 19 �� skattef�rfarandelagen</p> <p style="position:absolute;top:648px;left:77px;white-space:nowrap" class="ft10">(2011:1244).</p> <p style="position:absolute;top:666px;left:91px;white-space:nowrap" class="ft10">Dr�jsm�lsavgifter och r�nta som ber�knas enligt lagen (1997:484) om</p> <p style="position:absolute;top:683px;left:77px;white-space:nowrap" class="ft10">dr�jsm�lsavgift f�r inte dras av.</p> <p style="position:absolute;top:719px;left:91px;white-space:nowrap" class="ft19">1. Denna lag tr�der i kraft den 1 maj 2016.<br/>2. �ldre best�mmelser g�ller fortfarande i fr�ga om r�nta som h�nf�r sig</p> <p style="position:absolute;top:754px;left:77px;white-space:nowrap" class="ft10">till tid f�re ikrafttr�dandet.</p> <p style="position:absolute;top:885px;left:77px;white-space:nowrap" class="ft16">1 Prop. 2015/16:79, bet. 2015/16:SkU21, rskr. 2015/16:161.</p> <p style="position:absolute;top:898px;left:77px;white-space:nowrap" class="ft16">2 Lagen omtryckt 2008:803.</p> <p style="position:absolute;top:911px;left:77px;white-space:nowrap" class="ft16">3 Senaste lydelse 2011:1256.</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft16">4 Senaste lydelse 2013:1106.</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2016:274</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 31 mars 2016</p> </div> <div id="page2-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:46px;white-space:nowrap" class="ft20">2</p> <p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft21"><b>SFS 2016:274</b></p> <p style="position:absolute;top:946px;left:571px;white-space:nowrap" class="ft22">Wolters Kluwer</p> <p style="position:absolute;top:956px;left:532px;white-space:nowrap" class="ft22">Elanders Sverige AB, 2016</p> <p style="position:absolute;top:51px;left:181px;white-space:nowrap" class="ft20">P� regeringens v�gnar</p> <p style="position:absolute;top:85px;left:181px;white-space:nowrap" class="ft20">MAGDALENA ANDERSSON</p> <p style="position:absolute;top:103px;left:412px;white-space:nowrap" class="ft23">Niklas Ekstrand<br/>(Finansdepartementet)</p> </div> </div> ;